using System;

using System.Linq;

using System.Xml;

using System.Xml.Linq;

using System.Xml.Serialization;

public class Program

{

    public static void Main()

    {

        string example = @"<xml><Entity>\r\n<SomeTags>Value</SomeTags>\r\n<First>\r\n<Entity>Value</Entity>\r\n</First>\r\n<Entity>Value</Entity>\r\n</Entity></xml>";

        XDocument doc = XDocument.Parse(example);

        var entities = doc.Descendants("Entity").Where(x => !x.Ancestors("Entity").Any());

        foreach(var entity in entities)

        {

            Console.WriteLine(entity);

        }

    }

}